Overview

• The French government initially expected the tax to affect 65,000 households, but revised estimates show only 24,300 will be liable.
• This 'contribution temporary and exceptional' applies to those with a reference income exceeding €250,000 for singles and €500,000 for couples.
• To qualify, households must currently pay an effective tax rate of less than 20%, targeting those benefiting from tax optimization strategies.
• The measure is part of efforts to stabilize France's public finances and will be in effect until 2027.
• The government describes the tax as a step towards fiscal justice, ensuring high earners contribute fairly to the national budget.